Taxation (Cross-border Trade) Act 2018 (c. 22)

SCHEDULES

SCHEDULE 6 U.K. Import duty: notification of liability, payment etc

Notification of liability to pay import duty U.K.

1 U.K. A liability of a person to pay import duty may not be enforced unless the person has been notified of the liability in accordance with the provision made by or under this Schedule.

Commencement Information

I1 Sch. 6 para. 1 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2 Sch. 6 para. 1 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)